VAN ROSSEM SHOP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN ROSSEM SHOP
Largest movements
- Cash -€9,899
down €9,899 (-39.6%), from €25,019 to €15,120
mainly Trade debts (-€21,333)
- Trade debts -€21,333
down €21,333 (-13.0%), from €164,129 to €142,795
- Profit (loss) carried forward +€10,470
up €10,470 (+13.1%), from -€80,096 to -€69,627
- Gross operating margin +€6,089
up €6,089 (+224%), from €2,713 to €8,802
- Financial charges +€251
up €251 (+120%), from €209 to €459
- Other operating charges +€95
up €95 (+24.6%), from €387 to €483
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,880 | €94,028 | -€10,851 | -10.3% |
| Current assets | 29/58 | €104,880 | €94,028 | -€10,851 | -10.3% |
| Amounts receivable within one year | 40/41 | €77,924 | €76,971 | -€953 | -1.2% |
| Trade receivables | 40 | €2,003 | €1,625 | -€378 | -18.9% |
| Other amounts receivable | 41 | €75,921 | €75,346 | -€575 | -0.8% |
| Cash at bank and in hand | 54/58 | €25,019 | €15,120 | -€9,899 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,937 | €1,937 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,880 | €94,028 | -€10,851 | -10.3% |
| Equity | 10/15 | -€59,636 | -€49,167 | +€10,470 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,096 | -€69,627 | +€10,470 | +13.1% |
| Amounts payable | 17/49 | €164,516 | €143,195 | -€21,321 | -13.0% |
| Amounts payable within one year | 42/48 | €164,129 | €142,795 | -€21,333 | -13.0% |
| Trade debts | 44 | €164,129 | €142,795 | -€21,333 | -13.0% |
| Suppliers | 440/4 | €164,129 | €142,795 | -€21,333 | -13.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €387 | €483 | +€95 | +24.6% |
| Gross operating margin | 9900 | €2,713 | €8,802 | +€6,089 | +224% |
| Operating profit (loss) | 9901 | €2,326 | €8,320 | +€5,994 | +258% |
| Financial income | 75/76B | €2,643 | €2,609 | -€34 | -1.3% |
| Recurring financial income | 75 | €2,643 | €2,609 | -€34 | -1.3% |
| Financial charges | 65/66B | €209 | €459 | +€251 | +120% |
| Recurring financial charges | 65 | €209 | €459 | +€251 | +120% |
| Profit (loss) for the period before taxes | 9903 | €4,760 | €10,470 | +€5,709 | +120% |
| Profit (loss) for the period | 9904 | €4,760 | €10,470 | +€5,709 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €4,760 | €10,470 | +€5,709 | +120% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.